Summary Policy

Date
November 3, 2005 (Revised June 14, 2007)

Reference Number
CSP-S17

Key Words
Sanctions

Policy Statement

Under the Income Tax Act, the Minister may impose a sanction (e.g., a penalty) on a registered charity that does not comply with the provisions of the Income Tax Act.

The list of sanctions is available at: Penalties - Suspensions Chart.

Under the Act, a charity can appeal the Minister's decision by filing a notice of objection within 90 days after the day on which the notice was mailed.

Under the Act, the CRA can provide to anyone that requests it, a copy of the entirety of or any part of any letter or notice issued by the Minister to a charity relating to a suspension or an assessment of tax or penalty (other than a liability of revocation tax.)

References

• Confidentiality – Public information, CG-008.
• Penalties, CSP-F17.
• Objection, CSP-O05.
• Revocation, CSP-R12.
• Revocation Tax, CSP-R24.
• Suspensions, CSP-S18.
• Guidelines for Applying the New Sanctions
• Registered Charities Newsletter, Issue No. 27.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, s. 188.1, ss. 168(4) and para. 241(3.2)(g).